Merv Griffin is the latest celebrity to offer a gift of parkland to the Santa Monica Mountains Conservancy, joining a string of wealthy entertainers whose charitable instincts may soon be rewarded by a recent change in tax laws. The conservancy's board is scheduled to vote tonight on taking the 104 acres in Benedict Canyon south of Mulholland Drive, next to Griffin's planned development of six estate homes.

A 130-year-old boatyard in this Lake Michigan port town is running at full steam these days--turning out yachts that sell for as much as $10 million. Burger Boat Co. is one of about six shipyards worldwide catering to a rarefied market for big motor yachts, according to David Ross, president and co-owner of the company. Ranging in length from 80 to 110 feet, Burger boats sell for $3 million to $10 million.

In the Rev. Dollar's chapel last week, a man in jeans and a baseball jersey bowed his head and opened his wallet. In front of him, a woman in nursing scrubs leaned on her Bible to write a check. And when the congregation stood up in prayer, some -- speaking in tongues -- waved collection envelopes in the air. Creflo A. Dollar, senior pastor of World Changers Church International, preaches that God will reward the faithful with material riches.

If you are planning to relocate because of a new job, it may be time to get moving. At least that's the suggestion offered by tax-minded financial advisers. Once 1993 ends, they point out, the tax laws will change covering the deductions that are allowed for a variety of moving-related expenses.

The Supreme Court, hearing a case brought by a California tax lawyer, reacted skeptically Monday to arguments that Congress has broad authority to apply tax changes retroactively. In their questions, eight of the nine justices appeared to dispute the notion that Congress can change tax laws so as to repeal deductions after taxpayers have acted to take advantage of them. "The possibilities for the government are wonderful!" exclaimed Justice Antonin Scalia.

"Where's the incentive to become wealthy and productive?" asks Brian Dean (letter, April 22). Well, considering the large increase in the number of millionaires and billionaires in recent decades, the tax laws do not seem to have been much of a disincentive in the matter of accumulating wealth. Gene Barmore Huntington Beach

Popular home rental website Airbnb will start paying San Francisco's 14% hotel tax, addressing a key regulatory concern. David Hantman, Airbnb's head of global public policy, said in a blog post that "we'll soon be collecting and remitting taxes on behalf of our hosts in San Francisco. " The announcement follows Airbnb 's agreement to start paying hotel taxes in Portland, Ore. The San Francisco Chronicle reported that the move will potentially add millions of dollars of revenue to the city, one of the most popular vacation destinations in the world.